Significant Class of Transactions Template - 3261 Words

Entity: | Vietcombank | | Period ended: | 31/12/2012 | Significant class of transactions/significant disclosure process name: | Credit origination - Transaction processing | | Significant class of transactions/ significant disclosure process owner: | Credit Policty at HODebt management division Client Division | | We obtain an understanding of the significant classes of transactions (SCOTs) and significant disclosure processes to identify and understand the risks of material misstatement at the assertion level (i.e., what can go wrongs (WCGWs)) and, when applicable, to identify and understand the controls over the WCGWs. This template assists with completing S03 Understand significant classes of transactions and†¦show more content†¦Loan application:For both HO and Branches, Credit Dept. is organised into 3 divisions:- Client and Project Investment (optional): responsible for receiving and appraising loan request, monitoring and finalizing/ liquidating the loan. - Debt Management: mainly responsible for storing credit contr act and other supporting documents as well as updating required information into system; work with Client Division in monitoring the loan. And two Risk Management division : involved in credit approving process in terms of risk assessment. One is under HO and one is based on Ho Chi Minh CityFirstly, Client/ Project Investment officer receives client’s Loan Application and supporting documents – which are clearly stated in Article 14 – Decision 228/NHNT.HTQT: Lending Regulations1.2. Loan appraisal: * Secondly, Based on documents obtained and the present credit regulations, Client/ Project Investment officer appraises client’s application under the following aspects: * Suitability (in relation to approved Credit limit, related regulations and current risk management policies of the bank) * Feasibility,Show MoreRelatedAn Atm with an Eye2376 Words   |  10 Pagesfinancial institutions alike from fraud and other breaches of security. 1. INTRODUCTION The rise of technology in India has brought into force many types of equipment that aim at more customer satisfaction. ATM is one such machine which made money transactions easy for customers to bank. The other side of this improvement is the enhancement of the culprit’s probability to get his ‘unauthentic’ share. 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Stabilization Of Expansive Clay With Mill Scale And Lime

Stabilization of Expansive clay with Mill Scale and Lime 1 Mrs. S. Mary Rebekah Sharmila, 2 Mr. P. Vijay Raj Department of Civil Engineering, SRM University, Kattankulathur, Chennai, Tamilnadu-603203 India. Author; E-mail: rebekahsharmila@gmail.com ABSTRACT This research paper reveals about study of Mill Scale (MS) for stabilization of soil sample. Mill Scale (MS) is extracted from iron/steel industries as waste product. This MS contains high amount of silica iron content and also lime, which acts as binding material. Basic properties of soil like Atterbergs limits, compaction characteristics and strength characteristics were determined. The soil sample was treated with different percentages of lime and optimum percentage for soil is fixed ( 3% ) and varying percentage of MS (5%, 10%,15% and 20%) was treated with soil sample . Maximum dry density of soil decreases with increase in MS and lime content and optimum moisture content increases. The strength characteristics of the soil sample increasing up to 10% MS with 3% lime for soil sample and decreases after that. This justifies that usage of Mill Scale at 10% and 3% usage of lime gives high strength for soil. Key words: Mill Scale, Lime, UCC, CBR 1.INTRODUCTION Soil stabilization refers to the process of changing soil properties to improve strength and durability. There are many techniques for soil stabilization, including compaction, dewatering and by adding minerals to the soil. The expansive clay hasShow MoreRelatedSoil Stabilization : Soil Adjustment6135 Words   |  25 PagesSoil Stabilization Soil adjustment a general term for any physical, substance, organic, or joined strategy for changing a characteristic soil to meet a designing purpose.[1] Improvements incorporate expanding the weight bearing capacities and execution of in-situ subsoils, sands, and other waste materials with a specific end goal to reinforce street surfaces. General information[edit] The prime goal of soil adjustment is to enhance the California Bearing Ratio of in-situ soils by 4 to 6 times

Fish- Beneath the Surface (An article for ‘Future of Fish’ magazine) Free Essays

Natural cod stocks going down. There has been much press coverage of the decline in natural cod stocks due to over fishing in the North Sea. I like my cod and chips and so was quite concerned about this. We will write a custom essay sample on Fish- Beneath the Surface (An article for ‘Future of Fish’ magazine) or any similar topic only for you Order Now It may be too late to get the numbers back up to 1970’s levels but less documented by the press, is the rapid growth of mariculture, the cultivation of marine organisms for food, which retailers say could ‘revolutionise the fishing industry’ (2). I visited the Manx Mariculture fish hatchery to investigate the principles behind fish farming and soon discovered that it was not without its problems. As my guide, Rick Fullerton, explained, a bacterial problem in the live feed meant that the hatchery faced a crisis in the year 2006 when only a few hundred cod were produced instead of the target 1 million. This is a common problem in mariculture and there is the potential for exciting new developments in the production of live feed which could eliminate this problem in the future. Use of live feed as an answer Muscular System: Muscle Metabolism iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/muscular-system-muscle-metabolism/embed/#?secret=yfxEk13HKS" data-secret="yfxEk13HKS" width="500" height="282" title="#8220;Muscular System: Muscle Metabolism#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe In order to kill bacteria, live feed may be disinfected or treated with UV rays (6). A recent study (Cutts, Sherwood and Treasurer) showed that bacterial numbers were lower in tanks of live feed treated with Pyceze, often used as a disinfectant of water and a preservative in cosmetic products, and the survival of larvae was 6.1% higher (6). Other future developments in the production of live feed may include using rotifers which match the nutritional requirements of the larvae. This could be achieved by finding new methods of enrichment. Research in collaboration with Australia’s Commonwealth Scientific and Industrial Research Organisation (CSIRO) has been carried out into developing enrichment methods using vitamin C, bacteria and fungi (7). Rotifers: These multicellular animals are 200-300à ¯Ã‚ ¿Ã‚ ½m in length and are kept at a density of around 1500 per ml (3). They supply the nutritional requirements of fish larvae by retaining nutrients which are then passed on to the larvae (5), ensuring rapid growth. As I go round, a putrid smell laces the air. Dark and bitter, it hangs heavily in the small room. The humidity makes it difficult to breath. Four tanks prevail to one side, overbearing. This is the live feed room of the Manx Mariculture fish hatchery. I peer closer to make out the reptilian green contents of the tanks. Here, rotifers, used as live feed, are grown in aerated tanks on a diet of yeast and algae at 25à ¯Ã‚ ¿Ã‚ ½C (3), optimum conditions for growth. The cod and turbot larvae farmed at the site are reared on these for up to 20 days during which time it is not possible to produce food pellets small enough for their consumption. To small to be seen with the naked eye, rotifers are an excellent replacement of the fish’s natural diet, zooplankton (copepods) and they are enriched to supply the nutritional requirements of the larvae. Nutrition in the diet is essential in ensuring optimum growth. Brine shrimps: With my knowledge of cod limited to its appearance in a plastic take-out box, the sight of the fish at 20 days, with their dark silken bodies deftly navigating the water, surprises me. At this age, they are around 7-8 mm in length and are fed for a further 20 days on brine shrimp, or Artemia, 500-700 à ¯Ã‚ ¿Ã‚ ½m in length (3). By using a specially formulated diet for the Artemia, their nutritional content is increased to maximise the growth of the larvae. This also reduces pigmentation problems in the turbot, a species of fish I had not previously heard of. My first impression of them is that they bear a certain resemblance to the shape of a stingray. They line the bottom of the holding tanks, their slender bodies overlapping, producing a carpet of shimmering grey. A tight ship: Nevertheless, live feed production is extremely expensive. To improve efficiency at Manx Mariculture, rotifer production is carried out as a continuous process. Future developments are needed in the production and reliability of rotifer and Artemia whilst reducing the cost of the feeds. Recent studies (Lubzens E, Zmora O, Barr Y, 2001) have shown that the rotifers, B. plicatilis and B. rotundiformis, are two species of rotifer most suited to mariculture. Fish and chips – a change of diet As cod are cannibalistic, grading is carried out at 2 to 4 months using filters of increasing width to separate out different sizes into different tanks. This increases the survival rate of smaller, weaker cod which may not have survived in the wild. As it is not economically viable to produce live feed in large amounts as the fish mature, they are weaned off this and onto a diet of hard fishmeal pellets. This is achieved by gradually increasing the ratio of hard pellets to live food, fed once a day using automated feeders suspended above the tanks. Made from smaller species of fish and crustaceans unfit for human consumption, standard fishmeal has a content of 65-67% protein and 12% fat (8). There may be some dispute over the validity of this data as it is from an internet site and the source is not clear, therefore it cannot be guaranteed that the information is entirely accurate. Fishmeal contains proteins, lipids, minerals and vitamins but very little carbohydrate. Its close composition to that of the fish’s natural diet makes it an excellent alternative (8). Fishmeal increases feed efficiency and growth due to a greater nutrient uptake and absorption. It also provides a high amount of energy per unit weight (8). Lipids in the diet provide phospholipids and fatty acids required for optimum growth and development. They are also important in the structure and function of cell membranes. They can be easily digested and have a high energy content which is important as the diet contains little carbohydrate. This is most likely because there is limited availability of carbohydrates in marine environments (9). If the diet does not provide enough energy, protein needed for growth will be broken down instead which increases the costs of fish farming. Protein is needed in the diet as it provides the 10 essential amino acids which the fish cannot synthesis. Fishmeal also contains minerals such as calcium, phosphorus and magnesium and vitamins including the B-complex (8). There are, however, ethical concerns over the use of fishmeal as some argue that for every tonne of farmed fish produced, 5 tonnes of fishmeal are used in the process. On the other hand, fishmeal can be seen to reduce pollution to the environment as there is increased nutrient uptake by the fish (8). Green issues Further environmental concerns which surround fish farming include the pollution caused by waste being discharged into the sea. However, made up of fish waste and undigested food, this is natural and it does not cause major problems or damage to marine environments (3). This likely to be accurate and precise information as Nick Fullerton is a professional with a degree in biology and has had many years experience in mariculture. The energy cost of running the hatchery which includes pumping water 24 hours day and the continuous monitoring probes must also be taken into account when considering the environmental implications of fish farming. A breath of fresh air Continuing my tour, I am shown the large round tanks where the fish are held. A strange looking square device sits on the surface of the water. Consisting of a flimsy plastic frame, it looks unimportant, however, it has the potential to raise the survival of the fish by 90% (3). This is a surface skimmer which cleans the surface of the water by blowing air over it to remove the oily film which would otherwise build up. When the surface is clear, young fish are able to gulp air in order to inflate the swim bladder, an organ in bony fish used for buoyancy. As the fish rely on the water in order to breathe and grow, the water quality can have a huge impact on the success of fish farming (10). The seawater in the hatchery is filtered through filters only 1 à ¯Ã‚ ¿Ã‚ ½m thick in order to remove most harmful bacteria and parasites and the continuous flow maintains the water quality (3). Bacteria such as Pseudomonas, Oceanospirillum, Marinobactera and Paracoccus are common in marine environments (11). Much more impressive are the electronic probes which measure oxygen, carbon dioxide and ammonia levels and pH. However, water is not recirculated otherwise very strict controls would have to be enforced on water quality (3). Oxygen, required for aerobic respiration, is kept at a concentration of 8 mg per litre, or almost 100% saturation (At 20 à ¯Ã‚ ¿Ã‚ ½C, normal pressure and in freshwater, 9.1 mg/L = 100% saturation (12)). Fish require a high concentration of oxygen because they are very active and have a high metabolism. The oxygen concentration is increased when stress levels are elevated such as during transport. This causes the heart rate to increase and so the fish to take in more oxygen. Carbon dioxide levels are kept below 5 parts per million (ppm) and ammonia which is excreted by the fish is kept below 0.02 ppm. PH is ideally kept between 6.5 and 9.0 (10). More advanced probes are being developed but these advancements are limited by cost. Temperature is kept around 7-8à ¯Ã‚ ¿Ã‚ ½C for cod and slightly warmer for turbot. These temperatures are maintained by 3 water inlets to each tank of cold, heated and ambient water. Hot water is not used due to the high cost, especially as the water is not recirculated. Food for thought The ethics of keeping the fish at high stocking densities needs to be considered, however, it can also be seen that their survival is much higher than in the wild. At 50 days, this is 20-30% compared with less than 1% in the wild (3). Turbot even appear to thrive at high densities (13) as this is natural to them in a marine environment on the ocean floor. This is likely to be valid information as it comes from an educational source although, published in 1992, it is not up-to-date. Another concern is that if farmed fish escape and breed with wild stock, the genetic strain may be weakened as farmed cod have lost much of their natural awareness (3). Help or hindrance? Mariculture is growing worldwide at a rate of 5% annually (14) but is it actually accomplishing its aim of increasing fish stock? The use of fishmeal in fish farming means that it relieves pressure on one species only to transfer it to others. It can be argued that the numbers of other species of fish removed from the ocean in order to feed farmed fish mean that the problem is not solved. Furthermore, depleted stocks of other species may disrupt complex food webs in marine ecosystems as ‘population dynamics, competition for food and patterns of predation’ are changed (15). How to cite Fish- Beneath the Surface (An article for ‘Future of Fish’ magazine), Papers

Should Marijuana Be Legalized Essay Example For Students

Should Marijuana Be Legalized? Essay Should Marijuana be Legalized?Aaron RobertsMr. Marshall4/5/00Marijuana should be legalized. Marijuanas composition is complex, and has a number of physiological effects. Also, a reason for marijuana legalization is the potential wealth of health benefits that have largely been ignored (www.howardcc.edu). In addition, there are many industrial uses for the cannabis plant (www.sandi.net). Marijuana consists of a mixture of leaves, stems, and flowering tops of the Cannabis sativa plant, or hemp plant (Britannica 7/47). Marijuana is also known as grass, pot, tea, or weed. Both male and female plants contain psychoactive substances called cannabinoids. The ingredient in marijuana that produces most of the psychological and physiological effects is 1-delta-9-tetrahydrocannibinol, or THC. THC effects primarily the nervous system and on the heart and blood vessels. Marijuana generally produces changes in mood, mental abilities, coordination, blood pressure, and pulse. These physiological factors result in a high, including euphoria, relaxation and sleepiness (Marshall 76). Marijuana potentially has many health benefits that have been widely ignored. Marijuana holds the promise of being a treatment for glaucoma, chemotherapy-induced nausea, multiple sclerosis, and AIDS, among many others (www.howardcc.edu). In addition, the side effects of marijuana use, which include hunger and red eyes, are beneficial. The munchies (hunger) allow cancer and AIDS patients eat without becoming nauseous. The red eyes are a sign of vascular dilation which means marijuana could relieve migraine headaches (www.sandi.net). The problem is marijuana is classified as a Schedule 1 drug, which means that the drug has no currently accepted medical use as a treatment in the United States. This restricts any research or experimentation to be made with marijuana. Many researchers have suggested that marijuana be promoted to Schedule 2 classification, which would allow it to be tested, allow it would still be illegal. In addition, the medical community is the place where marijuana legalization has received the most support (Marshall 79). The many uses of the Cannabis plant have remained hidden since 1937, when the Marijuana Tax Act was passed, prohibiting the cultivation of the cannabis plant. Paper and clothing can both be made out of hemp with less harm to the environment. One acre of hemp can produce the same amount of paper as wood, with much less chemicals (www.sandi.net). Hemp fiber and pulp can also make biodegradable alternatives to plastic. In addition, many plastic products can be made with hemp cellulose without the use of petroleum. The cannabis plant can be used to make plant biomass fuel which can provide gasoline, methane, charcoal, and is much cleaner than fossil fuels. Lastly, hemp can be fabricated into boards for construction (www.sandi.net). Marijuana has a distinct composition, and its properties incite much debate about the issue of legalization. Marijuana has many health benefits. Also the cannabis plant has many industrial uses. Marijuana should be legalized. BibliographyNo author. Marijuana. Encyclopedia Britannica. Chicago: Encyclopedia Britannica, Inc., 1993. Marshall, Eliot. Legalization: A Debate. New York: Chelsea House Publishers, 1990. Terkel, Susan. Should Drugs be Legalized. New York: Franklin Watts, 1990. Walker, Tiffany. Marijuana Legalization. 4/19/99. Howarcc. 4/3/00. www.howardcc.edu/ec_101_disc/_ec101_disc/oooooo91.htm. Gochmanosky, Nicole. Hemp/Marijuana legalization-its Time Has Come. NA. Mission Bay High School. 4/3/00. http://www.sandi.net/missbay/beachcomberpage/index.html.

Many times the issue concerning mercy Essay Example

Many times the issue concerning mercy Essay Many times the issue concerning mercy killing is brought up within the Christian church. This is often a hard topic to be decisive on. This act of mercy killing is often referred to as Euthanasia. Throughout my project I have brought arguments for and against Euthanasia. Also I have inputted some of my own personal opinions. In addition to that I have personal opinions from other people. Furthermore anecdotal evidence has been given within this project.Several points have been made concerning this issue and all have been based from a Christian perspective. There are several bible texts to justify my point or opinion. As the debate about euthanasia appears all the time, even when it is not publicised, I took the decided to write my contemporary issue project on euthanasia. As an issue euthanasia insists not to die. The term Euthanasia, is defined by the Oxford English Dictionary bringing about of this, especially in the case of incurable and painful disease, comes from the Greek word euthanatos meaning a gentle and easy death. Initially euthanasia was called mercy killing which means the act of purposely making or helping someone die, instead of allowing the person to die naturally. There are different names given to different methods of euthanasia.Euthanasia can be passive, voluntary or positive. Passive euthanasia is where nothing is done to prevent death, allowing the person to die, which could have been delayed. Voluntary euthanasia is where a request is asked either by the patient of the legal representative. Positive euthanasia involves taking deliberate action to cause a persons death.There is debate as to whether there is really any difference between positive and passive euthanasia. When there is a removal of life-supports, or passive euthanasia, is to be seen as a contrast from active euthanasia, which is defined as doing something to terminate life. On the other hand, for many ethicists, passive euthanasia has become a weasel term which is seen only to deny responsibility and perhaps to clear the medical staff and the doctor from any accusations of having done something to cause the patients death.The debate about euthanasia props up all the time, even when it is not announced, it is still happening secretly all the time. I am going to look at the medical, religious, financial, social, political views to euthanasia.Euthanasia, at the moment is illegal throughout the world apart from in the State of Oregon in USA, where there is a law specifically allowing doctors to prescribe lethal drugs for the purpose of euthanasia. In the Netherlands it is practised widely, although, in fact, it remains illegal.History of EuthanasiaThis following extract was taken from Encarta encyclopaedia:Euthanasia has been accepted both legally and morally in various forms in many societies. In ancient Greece and Rome it was permissible in some situations to help others die. For example, the Greek writer Plutarch mentioned that in Sparta infanticide wa s practised on children who lacked health and vigour. Both Socrates and Plato sanctioned forms of euthanasia in certain cases. Voluntary euthanasia for the elderly was an approved custom in several ancient societies.With the rise of organized religion, euthanasia became morally and ethically abhorrent. Christianity, Judaism, and Islam all hold human life sacred and condemn euthanasia in any form.Following traditional religious principles, Western laws have generally considered the act of helping someone to die a form of homicide subject to legal sanctions. Even a passive withholding of help to prevent death has frequently been severely punished. Euthanasia, however, is thought to occur secretly in all societies, including those in which it is held to be immoral and illegal.This was the information I researched on Euthanasias History.Should it be it accepted Within Our Society? Then be legalised.The social aspect to euthanasia I feel is the most common aspect to this issue. Commonly euthanasia within a society is portrayed as okay and the right thing to do. But there are people who have their own opinion and view on this subject. I came across certain circumstances that society thought it would be right to perform euthanasia and they were:People who are elderly and suffering from the effects of ageing; they may feel that they have become a burden to their families or to society in terms of commitment, time and energy.A person paralysed after an accident and confined to a wheel-chair or bed (such a condition is known as quadriplegia and people in that condition are called quadriplegic) may consider that, their quality of life has been reduced and they may not want to continue living.Anybody whos had a family member with cancer or any other long-term disease knows that it is a real challenge to the mind as well as the body. Nowadays people begin to say, Thats enough instead of thinking, how can we cut off the treatment, relieve more of the pain or bring in some s ocial services? People have gone to what seems easiest option euthanasia. The improvement of technologies to prolong life of people to control dying can cause more and agonising pain. Over many years the public opinion has gradually moved to accepting the right of terminally ill persons to get assisted when it comes to death. Society has accepted the euthanasia as the right thing to do. Many people foresee it as the easy way out and feel that no pain will be endured this way. But on the other hand there have been cases were people have been diagnosed as terminally ill and make a miraculous recovery.Numerous cases have been brought to the worlds attention of certain situations where terminally ill patients ask their own friend or relative to assist them in dying. I have never been in that situation but I know that I would never kill a friend of mine, I wouldnt want to be left with the thought What if they could have recovered? and my conscience couldnt take it. But on the other hand people have been in the situation and felt that was the right thing to do. They feel sorry for their friend or relative and couldnt bear to see them in a sick bed for their duration of life left.Euthanasia has become so accepted within society to the point where people are physically doing it their selves instead of a going through a medical procedure. All are emotionally laden questions. Discussions about euthanasia often get end up in a lot of emotional allegations, such as charges that most vulnerable humans are pressured by people who practices euthanasia and that families must fight anti-life assaults on their loved ones which threaten the lives of those who are medically vulnerable.The main groups that argue the case against euthanasia are* The religious groups.* Groups who are supporting disabled people, and will dread that euthanasia is the first action towards a society that will kill disabled people against their will.* Medical associations whose members are dedicated to s aving and extending life, and feel uncomfortable helping people end their livesWithin society a lot of people assume that if voluntary euthanasia were to be legalised, society would soon allow involuntary euthanasia. If we changed the law to allow a person to help someone die, suppose this became true then the idea that society has is that, we would not be able to control it. People may feel to take it under there self to perform they think is euthanasia and may be even being suicide and euthanasia used as an excuse for death. Which will result in the death rate increasing dramatically within the community.The organisations that support the legalisation of voluntary euthanasia were set up in Britain in 1935 and in the United States in 1938. Throughout their battle for legalisation they have accumulated some public support, but have so far been unable to achieve their goal in Britain or the United States. Throughout the past few decades, Western laws that are against passive and volu ntary euthanasia have gradually been eased, although serious moral and legal questions still exist.Euthanasia is not legal within the UK, but many people want that to be modified so that it is legalised. There is a campaign united with many people who call themselves The Voluntary Euthanasia Society (EXIT) who believes that many people would be grateful of the mercy of a painless death. Nevertheless, if euthanasia were to be legalised within our society then that may result in the death rates dramatically increasing, as already mentioned and also the elderly may feel under pressure to end their life, even if they dont want to. The severe concern about the issue of legalising euthanasia is the right to die may become a duty to die. There is a fear of elderly patients being pressured by friends, family, the government or social workers to choose euthanasia, yet that choice may not agreement with their personal values. My way of seeing this situation is that it will get to the point wh ere, those people the terminally ill patient would usually look for to for would turn on them to a certain extent. The people they seek for support and strength, will then become a foe looking, waiting for the person to die for the sake of money, inheritance, weariness, or other reasons, to terminate the life of the person.Within society we will always find selfish relatives who would rather have a terminally ill relative die sooner than later. If that were the case the law states, people like this will have to convince physicians and perhaps also hospital personnel that the patients life should not be ended because of greed or some other malicious reason, but rather because of the excruciating pain from the disease. To seek to pressure the terminally ill elder to ask for assistance in dying would be to aid and abet a suicide, which is punishable by law and which will remain a crime even after euthanasia laws are passed.In conclusion, euthanasia is within society is a questioned if its a alternative or easy way out. Some people may argue its a of choice empowering people to have control over their own bodies. The only legally right alternative to euthanasia is to remain alive, sometimes in excessive pain, until their body finally collapses. Otherwise if u live in Colombia, Japan, the Netherlands or the state of Oregon euthanasia can be performed legally.Christians AspectThere are three main arguments offered by Christians, and those of other faiths, that advise against an individual seeking euthanasia, for whatever reason.Life is a gift from God, and that each individual [is] its steward. Thus, only God can start a life, and only God should be allowed to end one. An individual who commits suicide is committing sin.Your Body is a Temple of the Holy Spirit Life is seen as a sacred gift and we dont have the right when to decide when to end it.God does not send us any experience that we cannot handle. God supports people in suffering. To actively seek an end to on es life would represent a lack of trust in Gods promise.These points above made above are the main concepts to the Christians argument arguing against euthanasia.Modern medicine has been accused of playing God by keeping alive those who would, without technological support, die. It is at this point that sanctity of life doctrine clashes with quality of life experiences. Arguments claiming theological merit in suffering may encourage some to choose not to accept euthanasia, but the theology of one group cannot be sanctioned as acceptable for all.Majority of religions object against the act of Euthanasia, Christianity is one in many that disapproves it according to the belief human beings have a special place in Gods heart, eyes and in his creation.For you created my inmost being; you knit me together in my mothers womb Psalm 139:13Christianity does offer an alternative to euthanasia, which is the Hospice movement. The good-hearted care hospice offers to give to the patients tender lo ving care. The three aims of hospices are:* To relieve pain.* To enable patients and families to face up to death.* To care for emotional needs of the relatives.A hospice offers care to the patients and their families at the most difficult stages in their lives. The hospice helps issue such as emotional pressure, physical issues, psychological concerns, and their spiritual lives. This help is given to the family of the terminally ill person and the person who is also ill. The hospice helps the family and friends accept the fact that their loved one has a disease that cannot be overcome. Furthermore the fact that the life of the patient will probably end within a short period of time, however the hospice provides a care for the patient and supportive care for the family. Within the hospice there is no attempt made to prolong life and no medications are provided to fight the disease. Pain control and patient comfort are primary. Hospices are in operation through a 24-hour period seven days a week. Although not all the hospices have the same quality of care and it may vary, but nevertheless the outcome is the enhancement of the significance of the life of the terminally ill elder and the easing of stress among care-givers that also helps the dying patient. A primary responsibility is to honour God while we live. Contemporary arguments for the right to assistance to commit suicide are based on ideas of each individuals autonomy over his or her life. Christians cannot claim such an independence Christians acknowledge that they belong to God. Therefore, a decision for someone to take their own life is to be in denial that one belongs to God.In addition to the point just raised is that God does not abandon people in times of suffering. Christians show their faith in Gods love by trusting in Gods concerns for them. A decision to end their life would appear to be a cessation of that trust. The pain of the ill patient may seem unbearable, life might seem no longer worth living and the suffering may appear beyond unbearable. But suffering calls upon people to trust God even in the valley of the shadow of death. This pain and torment calls on people to let God, and not suffering, take their own life to result in their death.One of the most common excuses offered for physician-assisted suicide is the stated desire that I never want to become a burden to my family. Yet, the care given to the sick by those who love them that makes suffering possible to tolerate. A persons willingness to endure his or her suffering is an expression of their trust in God. It is also an expression of trust that those who love them will care for them even in difficult times. Christians usually have a willingness to go on even in the midst of suffering that is if their faith in God is resolute.There isnt a Christian reply that will speak for everyone but concerning whether people should be allowed to take their own lives. However, many Christians would use these three moral s to this issue:* Human life is a gift from God; it is sacred and has dignity.* Death is an event in life, not necessarily the end of life.* God does not present to us any situation that we cannot handle. God supports people in suffering. To actively seek an end to ones life would represent a lack of trust in Gods promise.Christians believe that the human body is intended to house the spirit. Most Christian churches believe that to abuse the body and the mind is destructive and goes against Gods purpose for his children.The Bible says that we were created in the image of God and given the gift of life, many Christians believe that we do not have the right to interfere with when life ends, or to prevent the beginning of a new life.Exodus 20:13You shall not murderThe scripture of 1 Corinthians 6:19-20 says:Dont you know that your body is the temple of the Holy Spirit, who lives in you and was given to you by God? You do not belong to yourself, for God bought you with a high price. So you must honour God with your body.If you live in a building that was owned by someone else, you try to live by the owners rules, right? Christians believe that our body belongs to God, so you should do as He asks and thats not to kill anyone including ourselves. The passage above shows that God lives within every single one of us. Christians understand life as a scared gift, and so many Christians see euthanasia as wrong.Roman Catholics are the most strongly opposed to euthanasia. They believe that anything which intentionally causes death is a grave violation of the law of God.But on the other hand people may argue:* At times a terminal illness is so painful that it causes life to be an unbearable burden; death can represent a relief of intolerable pain.* Each person has freedom over his or her own life. Persons whose quality of life is non-existent should have the right to decide to commit suicide, and to seek assistance if necessary.According to Christian teaching, suffering esp ecially suffering during the last moments of life, has a special place in Gods saving plan it is in truth a sharing in Christs passion and a union with the redeeming sacrifice which He offered in obedience to the Fathers will. Therefore a non-Christian must not be surprised if some Christians prefer to cut down on their use of painkillers, in order to accept voluntarily at least a part of their sufferings and thus associate themselves in a conscious way with the sufferings of Christ crucified (Mt. 27:32). Christian morals do suggest for the majority of sick people to use medicines capable of relieving or suppressing pain, even though these may cause secondary effect semi-consciousness and reduced lucidity.A question that appears between politics often is whether individuals should be allowed to choose suicide, or whether they should be forced to follow the theological beliefs of the dominant religion.Life is a gift of God, and on the other hand death is inevitable, therefore, withou t in any way hurrying the time of our death, we should be able to accept it with full responsibility and dignity. It is true that death marks the end of our earthly existence, but at the same time it opens the door to immortal life. So everyone must prepare themselves for this event in the light of human values, and Christians even more so in the light of faith.What Should Doctors Do?Doctors face the hardest challenge on whether to accept the patients wishes to stop the use of life support machinery. Again the medical profession has been caught in between the of the government and religious groups against society. Government and religious groups as well as the medical profession come to an agreement that doctors are not binding to use extraordinary means to lengthen the life of a terminally ill person. What empowers extraordinary means is often left to the patients family to decide on what to do.As medical expertise and technology continue to spread throughout the world, moral, ethi cal, social, and legal health issues arise, each related, in one way or another, to the prolongation of life and to the ways in which many individuals, particularly the elderly, end their lives. Today, life can be held uncertainly by the use of machinery. Modern technological has advanced and things such as the use of respirators and artificial kidney machines, have made it achievable to keep people alive for long periods of time even when they are permanently brain damaged or unconscious. People, who believe in euthanasia, assume that prolonging life using a machine may cause great suffering to the patient and family. Furthermore, certain life-support systems are so expensive that the financial implications have to be considered.There are some cases, which occur when patients who have suffered severe brain damage and have entered a state of persistent vegetative, in which they are not unaware of their surroundings and are kept alive for years. The attempt made to prolong life has p roduced instances where terminally ill patients suffer horrific deaths despite efforts to control pain.People who are against the doctor-assisted death argue that, if doctors are given the right to assist in the ending of their patients lives, patients may end up not trusting their own doctors. They say that legalisation of doctor-assisted death would destroy the relationship between the physician and patient. I totally agree with that point and the euthanasia may be used as a shield to murder people in the future. Instead of the doctor being seen as a person fighting against diseases and saving lives. They will no longer be viewed as one dedicated to the fighting of disease and the preserving of life. By allowing doctors to perform euthanasia the doctor will have a second role as the one who causes death, which would cover up the doctors original role. Euthanasia must be decided on a patient choice and has to be reviewed by the doctor. They will only be permitted to become involved if invited to do so by the patient. If a doctor were to recommend euthanasia it could turn into a violation of physician responsibility which could result in suspension.Some opponents of euthanasia argue that the increasing success that doctors have had in transplanting human organs might lead to abuse of the practice of euthanasia. That is, they fear that doctors may violate the rights of the dying donor in order to help preserve the life of an organ recipient. This is one area where proper legal safeguards are clearly required.I have discovered that many doctors on their graduation take a Hippocratic oath that prescribes beneficence and specifically outlaws medically assisted death. It something along the lines of to please no one will I prescribe a deadly drug, nor give advice which may cause his death.Some people against euthanasia argue that the increasing success that doctors have had in the past about organ transplants might lead to abuse of the practice of euthanasia. They fear that doctors may bend the rules a little and the rights of the dying donor in order to help preserve the life of an organ recipient. This is one aspect where the restrictions and the law are enforced to the fullest. In this modern day patients in many countries are now entitled to decide on whether they want passive euthanasia; that is, to make free and informed choices to refuse life support. With regard to active euthanasia, in the Netherlands, long known for one of the most liberal euthanasia policies. . It has resulted in a greater emphasis on the patients responsibility, when the patients themselves carry out the final act, often by taking an overdose of drugs that have been prescribed by a doctor, in what is termed medically assisted suicide. This is aimed at relieving in part the emotional stress and moral burden experienced by doctors who assist in such cases.In conclusion, for those who work in the medical profession, they should neglect no means of making all their sk ill available to the sick and dying. But they should also remember how much more essential it is to assist them with the comfort of unlimited compassion and heartfelt charity. Such service to people is also service to Christ the Lord, who said: As you did it to one of the least of these my brethren, you did it to me (Mt. 25:40).ConclusionWhat concerns us in this issue is the freedom and empowering of an individual, most commonly the terminally ill patients, so that, in accordance with their beliefs, their values, their associations, and their commitments, they may feel free to choose the way they will die. Their choice must be an revised ad thought over thoroughly which rests on the physician sharing all aspects of the development of their illness or disease, the presentation of all alternative approaches to the termination of life, and the patients right to choose the way in which they will die.It is quite clear as life goes on the world will accumulate more terminally ill patients and the issue of euthanasia will become more of a concern. My suggestion and conclusion is that allow God, to take over the situation. If a certain person doesnt believe in God then, try to fight the disease with whatever God they worship or follow. Euthanasia shouldnt be accepted in my opinion and I see it as a easy way out of life.

The 5 Most Searched for Jobs in 2015

The 5 Most Searched for Jobs in 2015 Just as one man’s trash is another man’s treasure, so is one man’s undesirable job a keeper for another. But some jobs have more to offer than others. Google recently announced its list of most frequently searched for jobs in 2015. Let’s take a closer look at what contemporary job hunters are looking for and why. 5. NCAAThis one may seem like a bit of a surprise, but it makes sense when you break it down. After all, people love their sports. The NCAA - short for National Collegiate Athletic Association - is dedicated to supporting hundreds of thousands of student-athletes and safeguarding not only their well-being on the playing fields, but also throughout their lives.A quick glance at the NCAA website reveals a diversity of job openings - from accounting to scouting - both at the national office in Indiana and with college athletics programs all over the country.Despite the diversity in type of job, however, openings are few and far between, so intere sted qualified applicants should move quickly when appropriate jobs become available.4. DisneyIt may be a â€Å"small world, after all,† but The Walt Disney Company’s legacy is massive, its brand and products are unbeatable, and the company’s commitment to innovation, great location, and terrific benefits add up to an appealing corporate culture for many job seekers. In fact, some employees report that working for Disney is not so much a job as it is being part of a family. For this reason, the competition for jobs at Disney is stiff - both externally and internally.  Getting a Disney job is not impossible, though. After all, the company employs approximately 166,000 people in more than 40 countries working in a variety of positions ranging from arts to engineers.3. EngineeringThere are many reasons people seek engineering jobs, ranging from financial security to the challenging nature of the work. Engineering is a broad field with a massive spectrum of caree r opportunities, all of which offer the opportunity to help change and improve the world. Engineers also value the ability to work in a constantly changing field, and to be part of that momentum.And then there’s the matter of compensation. According to the Bureau of Labor Statistics, the mean annual wage for an engineer is a whopping $96,350.2. WarehouseWith the rise of companies like Amazon and Costco, warehouse jobs are more plentiful than ever. While the work can be physical, many employees appreciate the sense of camaraderie and the busy nature of the job, as well as corporate efforts to promote safety, such as group stretches before the day’s laboring begins. Warehouse jobs are largely diverse, and include everything from industrial truck and tractor operators to store clerks and order fillers.Because entry level warehouse jobs don’t typically require a college degree, the door is open to more job seekers. Additionally, most employees report that there is p lenty of room for job advancement.1. GovernmentJob openings with the federal government are available within all 50 states as well as overseas. But why are these positions so coveted? Stability is one of the premier advantages of jobs in the government sector; in fact, government positions are largely considered to be among the country’s most secure jobs. Government jobs also come with many perks, holidays, and a low-stress environment which might not be found in the private sector.While government pay is tightly regulated, it reported to be comparable with what you might find in the business world. In other words, while a government job may not make you rich, it may well make you very comfortable.  And there’s good news for all of your government job hunters: according to the Office of Personnel Management, of the country’s 2.3 million federal civilian employees, a full quarter are eligible for retirement. Who will fill these spaces, given the lack of interna l candidates? External applicants just like you.One last thing to keep in mind. While more job hunters are looking for jobs in these areas, there’s no correlations between demand and openings. In fact, the three industries predicted to see the most growth in the coming years - retail, business services, and healthcare - didn’t make the cut among Google job searchers. So how do you gain an inside edge on the competition? Develop your skill set, understand what today’s employers are looking for, and be proactive in your job search.

Compare the Usability and Accessibility issues related to the use of Essay

Compare the Usability and Accessibility issues related to the use of multimedia in the areas of online broadcasting and museums. plus table comparisons - Essay Example For example; â€Å"people with low-bandwidth connection† and â€Å"new and infrequent web users† (Jim Thatcher, 2006, p 8). This essay will compare Usability and Accessibility issues related to the use of multimedia in the areas of museums, the ArtStart Kiosk at The National Gallery and British Museums COMPASS Database, and BBC Online Broadcasting. Multimedia guides, software applications, organization of links and information, graphics format and style, navigation systems, screen resolutions, interface, browsing facilities, interactivities, communication access and user applications are the points by which this paper will discuss. British Museum’s COMPASS (Collections Multimedia Public Access System) and National Gallery’s ArtStart Kiosk; are both database-driven multimedia guides to a selection the Museums’ paintings or objects. Both systems provide users with electronic catalogues of pictures on the application using multimedia touch screen. The technology museums’ system are user-friendly, such that visitors can use the technology even if they do not have previous experience of the collections by providing indexes as common terms and organized information. Organization comes in the form of links to collections of varied interests; virtual tours of groups of objects in familiar themes; objects of the month from the Home page and thousands of links between the objects and to background information. The textual links however could create confusion to the graphical image links at the menu page. This confusion is also brought by lack of site map facility. Instead of a full site map b rowsing facility, the user can browse specific areas such as browsing paintings by A-Z Artist and paintings title at the ArtStart Kiosk. With the BBC there is an alternative similar to a site map in which sitemap navigation is facilitated by A-Z

Assignment II Essay Example | Topics and Well Written Essays - 500 words

Assignment II - Essay Example This happens in the situation of securitization. The quality of the collateral can therefore be a credit for investors who can securitize them as many times as they can. Credit enhancement is a technique aimed at reducing default or risk of default. This is done through processes such as prioritizing tranches. Credit risk causes all non-agency securities to engage in credit enhancement. Credit enhancement of securities requires additional support against defaults. Specific security rating agency determines the amount of credit enhancement needed based on specific rating. There are two general types of credit enhancement mechanisms namely external and internal credit enhancement mechanisms. Overcollateralization refers to a state in which the collateral value is more than the par value of the issued securities. For instance, if securities of par value $10 million is issued and at collateral carries a market value of $12 million during the time of issuance of the security, there will be an overcollateralization of $2 million. This process can also be used to absorb losses; hence it may act as an internal credit enhancement. Senior-Subordinate Structure enhances credit tranching while the subordinate bond classes support the senior bond classes in terms of credit. For example, bonds are classified into three classes namely A (Senior), B (Subordinate) and C (Subordinate) with par values of $90million, $8 million and $2 million respectively. Bonds A and B are both credit enhanced by class C. No, the correlation of default among pooled assets doesn’t need to be highly positive. A highly positive correlation +1 indicates that assets in a pool face the same level of risk. Therefore, if there is a default in one class of assets then there will be a high chance of default among other assets in the same pool. Assume that there is a pool of loans that have been securitized.

Build Your computer Assignment Example | Topics and Well Written Essays - 250 words

Build Your computer - Assignment Example A faster processor augments the effectiveness and performance of the applications and operations. Chosen memory will synchronize at the MHz speed as enforced by the processor and chipset. Dual channel memory needs memory models to be assembled in pairs of matched speed, sizes, and technology. A computer system with a 64-bit OS such as Windows ® 7 can manage larger amounts of data than a 32-bit system. The above points make dell computers reliable and effective (DELL 1-2). The other reason I chose Dell is due to customer services offered. Dell ProSupport provides 90% customer satisfactions. The customers are provided with after sale services and also online assistance incase of any difficulties. The accessories have warranties thus attract customers. The cost of buying assorted components and building a dell computer is cheaper. Dell Company provides customers with the option of buying a new computer or builds a dell

Effects of Co-sleeping

Effects of Co-sleeping Con: Co-Sleeping; Angelica Sewake The research paper will examine the effects of co-sleeping. The definition of co-sleeping is, The standard custom in collectivist cultures, of having a child and parent share a bed (Belsky, 2010, 87). A collectivist culture pertains to, Societies that prize social harmony, obedience, and close family connectedness over independent achievement (87). In the United States the issue of practicing co-sleeping has become controversial (Field, 2007, 49). Opponents suggest potential increased risks of suffocation and sudden infant death syndrome which is often caused by co-sleeping (49).On the controversial topic of co-sleeping there are many negative factors to consider. These factors include, the physical safety of the infant and the future psychological affect the child will endure or respond in the long term. In May 1999, the Consumer Product Safety Commission released a warning against co-sleeping or putting babies to sleep on adult beds that were based on a study of death reports under the age of two who had died from 1980 to 1997 (Breazeale, 2001, 2). After the CPSC acknowledged these statistics and shared their findings with the public, it causedparents to be disturbed, rather than serve as a warning (3). The media also became involved in the spread of this alarming statistic and refrained from telling the public2, 700 infants that died from this study died from Sudden Infant Death Syndrome (2). Co-sleeping with an infant is hazardous to an infants life while both care giver and child are asleep. Co-sleeping can cause Sudden Infant Death Syndrome (SIDS) which, Refers to unexplained death of an apparently healthy infant, often while sleeping (Belsky, 2010, 88). Researchers shared statistics of the ratio of infant fatality in the United States; which is 1 to every 1,000 babies (88). The ratio given is large, however, Sudden Death Infant Syndrome is a top-ranking cause of infant mortality in the United States (88). This statistic also shows the ratio of collectivist famalies who participate in this practice of co-sleeping with their infants. Studies also have shown the risk of co-sleeping with an infant increases the chances of Sudden Infant Death Syndrome when an infant is at the age of 12 to 18 months old (Alms, 2007, 1385). Also to consider involving the infants safety when co-sleeping is to take pre cautions and awareness of the higher possibility of the child being suffoca ted or injured physically accidentally by his or her caregiver (1385). Another effect of co-sleeping is having an infant nurtured into becoming a reactive co-sleeper (Field, 2007, 50). In contrast, over the long term, co-sleeping infants may have more trouble sleeping (50). Studies cited by Field prove that Reactive co-sleepers had more frequent night-wakings (50). These findings lead to nurturing the infant into a child having a change in the development of personality and character traits (50).The first trait of change in an infant will have a need for an object as security (Hayes Etal, 1996, 355). The security object may function as a night time human tactile contact (355). According to Field co-sleeping is a collectivist, putting emphasis on family closeness and dependance; but co-sleeping causes the opposite as an infant grows into child hood, puberty, and eventually into adulthood (50).However, early co-sleeping children were more self-reliant and exhibited more social independence (50). Therefore, if a collectivist cultural family reinforces co-s leeping, they also reinforce the independence of a child. In conclusion researches and studies prove there are many pre cautions and dangers to consider when a caregiver and parent decided to practice the method of co-sleeping with their infant. As a recap to the many negative possibilities to remember and consider is: co-sleeping is the underlying cause of Sudden Death Infant Syndrome, co-sleeping may lead to suffocation or an increase risk of caregiver physically injuring the infant, and the psychological effects that may cause the character or personality of the infant as he or she develops to be unacceptable. Works Cited Alms, Bernt. To co-sleep or not to sleep?. Acta Paediatrica 96.10 (2007): 1385-1386. Belsky, Janet. Experiencing the Life Span. Second Ed. Worth Publishers, 2010. 87-88. Breazeale, Tami. Attachment Parenting: A Practical Apporach for the Reduction of Attachment Disorders Promotion of Emotionally Secure Children. Bethel College, 2001. 2-3. Field, Tiffany. The Amazing Infant. Blackwell Publishing Co., 49-50. Hayes, Marie J., Shawn M. Roberts, and Rebecca Stowe. Early Childhood Co-Sleeping: Parent-Child and Parent-Infant Nighttime Interactions. Infant Mental Health Journal 17.4 (1996): 348-357

The Role of Alcohol in Fitzgeralds Tender is the Night Essays

The Role of Alcohol in Tender is the Night      Ã‚   All of the main characters in Tender is the Night are wealthy enough that they can lead a life of leisure. One of the main activities of this lifestyle is drinking. Drunkenness causes and is the result of many negative things that happen to the characters. This is evidenced the most by the actions of Abe North and Dick Diver. The first time we meet Dick Diver in Fitzgerald's Tender is the Night he is "going from umbrella to umbrella carrying a bottle and little glasses in his hands"(Fitzgerald, 11). From that point on there is alcohol involved in almost every scene.    The first time that alcohol played a major role was in the duel between Tommy Barban and Mr. McKisco. McKisco was drunk when he challenged Tommy to the duel. He was also drunk when the duel went on. Both shots missed and the duel was over, but the role of alcohol had made its impression.    Abe North was the first character to be portrayed as an alcoholic. Rosemaary noticed that "his eyes were bloodshot form sun and wine"(Fitzgerald, 60) and that "he was always stopping in places to get a drink"(Fitzgerald, 60). He repeatedly missed the boat back to America and as a result of his drinking habits a dead Negro appeared in Rosemary's bedroom. Abe North eventually died in a fight at a speakeasy. Drinking caused his entire downfall. There really was not much background given on Abe that would give the reasons that he drank. His career was not very successful, but it really could not be determined which came first, his drinking or his lack of success.    Rosemary had her first drink with the Divers and the Norths. She did this because she thought it would somehow bring her closer to the group. She... ...He no longer practiced medicine and he was not helping Nicole get any better. His drinking went on to cause him further unhappiness by making things with Nicole even worse, and was the reason that he lost both his social standing and his career.    Alcohol had some effect on all the characters in Tender is the Night either directly or through a loved one. It was the cause of the ruin of two of the main characters. Drinking played a very important role in many of the events that took place.    Works Cited and Consulted: Bruccoli, Matthew J. and Judith S. Baughman. Reader's Companion to F. Scott Fitzgerald's Tender Is the Night. Columbia: University of South Carolina Press, 1996. Fitzgerald, F. Scott. Tender is the Night. New York: Collier Books. 1982. Stern, Milton R. Tender Is the Night: The Broken Universe. New York: Twayne, 1994.

Sport as Solvation to Reduce Stress

Stress is generally known as a reaction, or a natural system defender. In mostly recognized situations, stress can be annoying, disturbing, and the detach from activity. Most of our generation tends to work, and the same amount works in the service industry. We do not however realize how much, or how long per week we should work. Usually the working hours combines between 35hpw and 45hpw, but in many cases this is the rule which just the contract contains. The general definition is â€Å" working longer means earning more†, so people do, and reach absolutely records of â€Å"long hours „of work such as 60/70hours per week. In return we collect few more coins, and extremely high level of stress, which reflexes at our homes, and on our health condition. This is just a little step forward to achieve mental disaster, to ruin home stabilization, or simply get a heart attack. Do we want this? To keep ourselves up and running, we could set our day with some sport activity, which in my opinion is the best solution for any kind of stress. First of all, it will drug as out from the habit being at work, at home and work again, so look around you neighborhood to find a swimming pool or gym. Then join it and try to get there for at least twice a week at beginning. No one sais to lift the heaviest weights, but analogically you will find it relaxing. Exactly the same with swimming pool or any other kinds of sport such as running. Do not try to overwork and the result will be guaranteed. You start to sleep better, your concentration will improve, and after sometime you want be able to leave without it. Its hard to break habits, but remember, nothing last for ever, and especially our health. There are money to earn, but no health. If you wish to end up as ailing in your early forties, forget about the sport activity and keep working as crazy, however you want appreciate the fact of earned money because you will spend them for medical treatment.

Operating Exposure Essay Example

Operating Exposure Essay Example Operating Exposure Paper Operating Exposure Paper Xian- Janssen Pharmaceutical (China) and the Euro INTERNATIONAL FINANCIAL MANAGEMENT Case Questions and Answers 1. How significant an impact do foreign exchange gains and losses have on corporate performance at XJP? What is your opinion of how they structure and manage their currency exposures? During 2003, the dramatic raise in the value of Euro against the dollar resulted in foreign exchange losses of Rmb 75 billion, out of which Rmb 60 billion were charged as 2003 cost of hedging. The year of 2003 proved to be fortunate for the XJP Company, housing fund adjustment and inventory valuation reversal recorded extraordinary gains of Rmb 70 billion. These gains had lessened the negative influence of the foreign exchange losses on the company’s net earnings resulting in a net increase of Rmb 10 billion. In 2004, The Company estimated the Euro to further appreciate relative to the US dollar. Estimated foreign exchange losses were Rmb 75 billion. Since the year 2004 is unlikely to be fortunate like 2003, the appreciation of the Euro is estimated to affect the profitability of the company and result in a reduction of 4. 6% in net earnings. I think XPY Company should consider getting raw material and finished products from suppliers, other than JJ, specifically who are based in countries where currencies are pegged to the US dollar. Moreover, the company should negotiate and discuss the possibility of setting lower internal transfer prices and applying centralized hedging practices where the parent company attempt to net transaction exposure of all its subsidiaries. . JJ has roughly 200 foreign subsidiaries worldwide. It has always pursued a highly decentralized organizational structure, in which the individual units are responsible for their own performance from the top to the bottom line of the income statement. How is this reflected in the situation XJP finds itself? Examining the case of XJP along with the losses generated from FX movements and hedging costs, decentralized organizational structure proved to be inefficient. In this example, granting XJP Company the full responsibility to manage currency risks and bear hedging costs negatively affected the company’s profitability. However, I still believe that the management of XJP Company should be given a room of freedom (decentralization) in other areas like deciding from where to import and with whom to deal. Moreover, the company should be given the opportunity to produce more than just generic products, to positions its differentiated products and to market them. 3. What is the relationship between actual spot exchange rate, the budgeted spot exchange rate, the forward rate, and the expectations for the Chinese subsidiary’s financial results by the U. S. parent company? Actual spot exchange rate is defined as rate of a foreign-exchange contract for immediate delivery. It’s basically the actual and current price of one currency in terms of the other. The budgeted spot exchange rate is estimated by the company to be the rate of a foreign-exchange contract for immediate delivery at a certain point of time. Normally, companies estimate or forecast the spot exchange rate to plan, budget and form expectations and strategic plans. This rate can be estimated by the company’s researchers, economists or third party consultants. The forward rate is the rate of a foreign-exchange contract for future delivery With regards to the case study of XJP Company, the forecasted or budgeted spot exchange rates proved to be deviating from the actual average forward rates. For example, in 2003, the company budgeted spot exchange rate (euro/Rmb) at 8. and since the expected import purchase was million 121 euros, the company estimated import purchases to be (8. 6 X million 121 euro), which is Rmb 1. 0406 billion. However, as the actual average forward rate of the euro reached 9. 22, the company’s actual cost of imports recorded Rmb 1. 11562 billion, resulting in Rmb 75. 020 million losses due to cost of hedging. With regard to 2004 budget figures, the company budgeted spot exchange rate (euro/R mb) at 9. 8 and since the expected import purchase was million 145 euros, the company estimated import purchases to be (9. X million 145 euro), which is Rmb 1. 42296 billion. However, as the actual average forward rate of the euro reached 10. 5, the company’s actual cost of imports recorded Rmb 1. 5246 billion, resulting in Rmb 101. 64 million losses due to cost of hedging. Analyzing the effect of the exchange rate movement and cost of hedging on the financial figures of XJP, JJ underestimated the significant role played by exchange rate movement and cost of hedging on the gross cost of product sold of its subsidiary. It’s obvious that the parent company had set the objective of 20% growth in earning without considering the high cost of hedging and foreign exchange losses. 4. If you were Paul Young, what would you do? The answer to this question depends on whether Paul wants to tradeoff risk for return, in other words, it depends on whether he is concerned about meeting JJ’s objective of achieving 20% growth rate. If he decided to fulfill the JJ’s objected growth rate, then he is advised not to hedge against foreign exchange movements. Under this situation, he will expose the company to a greater currency risk, while at the same time, he would be able to meet and fulfill the required growth rate by the parent company. On the other hand, if Paul decided to hedge XJP’s position and its gross cost of goods sold against currency risk, he would definitely fail to meet JJ’s expectations due to high cost of hedging, while at the same time, he will expose his company (XJP) to a much lower currency risk. In other words, if Paul happened to be a conservative manager, he will most probably favor hedging the company’s gross cost of products sold against currency movements, therefore, sacrificing high profit rates. However, if he happened to be an aggressive and risk taking manager, them he would choose to unhedge the company’s gross cost of products sold therefore, exposing XJP Company to a much greater currency risk.

Gays in the miitary essays

Gays in the miitary essays The subject of Gays in the military has been debated over many times by many people. When dealing with whether or not gays should be allowed in the military the simple question of, Do they want to be in the military?, must be answered. After this question is answered you The answer to the question, Do gays want to be in the military?, is an unquestioned yes. Gays would be proud and determined to protect this beautiful country in which we live. I personally am confused as to why there is even a question of whether or not gays should be allowed to protect and die for a country they love. I do understand however the question of where should they live, both in the field and at their home base. It is hard for a man or women to get undressed in front of someone of the same sex, that may be looking at them with different eyes. When I say different eyes I mean a man looking at a man and thinking wow hes cute, or a women looking at a women and thinking the same thing. It would be very awkward for non-gay soldiers to deal with this problem. Any political issue deals with people, and the gays in the military controversy is no different. Joe Steffan was kicked out of Annapolis one week before graduation after revealing he was gay. Alan Schindler was a gay man in the Navy. He was brutally murdered when some of his shipmates found out he was gay. Events like these can only be avoided by education and communication of what homosexuality is and how to deal with people who are homosexual. The segregation of gays and lesbians in the military should be limited to living quarters and that should be the extent of it. The following is the 1993 National Board Policy on lesbians and gays in the military; WHEREAS, President Clinton has taken the first steps toward ending discrimination against lesbians and gay men in the military; and WHEREAS, the response to this modest initiative has inclu...

Marketimg Essay Example | Topics and Well Written Essays - 750 words

Marketimg - Essay Example First, it helps the company to promote product awareness to the consumers and also position the company in the market. Second, marketing efforts can also help the organization to boost product sales. Third, marketing helps the company to build its reputation in the market. Without marketing efforts, a company cannot convey what services or product it is offering. Actually marketing is a huge area which covers various aspects of business from identification of need in the market to the after-sale services. Moreover, marketing efforts of a company help the people to recognize the product options available in the market and the features and qualities f the products. Therefore, marketing plays a very important role in the success of a company and its products and services. Three examples have been quoted here to explain how marketing concepts help the companies to operate in a particular market. IKEA is a prominent international player in the furniture industry. The company has been offe ring well designed, functional home and furnishing products to its customers for more than 60 years. The effective marketing strategies of IKEA have helped the company to develop a strong image in the markets where it is operating. The graph shows that the number of visitors to IKEA stores is expanding significantly. Company considers its every customer as a member of â€Å"IKEA Family†. The marketing function of the company has helped the company to establish an image in the market. Moreover, through marketing programs IKEA develops relationships with its customers for example; IKEA has recently introduced IKEA mobile content which is a marketing strategy through which company has developed a database of customers. Source: Batistia, 2009 These are the marketing efforts of a company which help the company to segment and target the market and position the product to reach the target audience. Red Bull was launched as an energy drink and today company is operating in many count ries across the world. Company heavily relied on â€Å"buzz marketing† or word-of-mouth to establish a strong image in the market. In order to position the energy drink, to attract customers and to increase the visibility of the product, the marketing strategies which the company adopted include sports marketing, even marketing, advertising, sales promotions and free sampling etc. By 2004, Red Bull was having 70 percent market shares of worldwide energy drinks market (Ny Mafia, 2008). Various competitors also tried to adopt the marketing strategies of Red Bull however; these tactics could not help the competitors. Therefore, even the taste of energy drink of Red Bull was not that very good however, these were the marketing efforts which communicated the purpose and features of energy drink. Various marketing efforts are pursued by companies to attract and retain customers. The following example of Lloyds Banking Group advocates however, marketing efforts help a company to pro vide information related to products and services to the customers of the company. The company is focusing on integrated marketing communication strategy to target its customers. In addition, the company also asks the people to join the network of the company through which company keeps on updating the customers via phone or email about the new products or services.

UPA Essay Example | Topics and Well Written Essays - 750 words

UPA - Essay Example As the essay declares a theoretical framework guides research and clarifies what exactly is the purpose of the research. Even though the research question tends to be misleading as the article progresses the purpose of research becomes clear. This research was based on a preconceived notion that the triage is higher when UAPs handle the emergency department. This can produce unbiased results. This also implies that the theoretical framework on the nursing theory constantly guided the author in her research. Not knowing what the real framework can be a problem. The author has used a developmental framework. This paper stresses that while the introduction of the subject tends to be slightly confusing in the beginning the problem has been properly highlighted in the text later. The flow of the subject is efficiently handled. Current and proper references used and cited wherever necessary. The author is not trying to prove that her preconceived notions were correct. The actual results are quoted which revealed that contrary to belief the triage time taken by licensed nurses or by the UAPs did not differ. It convinces the reader to remove this myth from the mind that triage is faster when nurses handle it. Issues have been well argued and presented. References have been cited from various books on this subject. The author still suggests another ‘study to compare the educational level of the triage nurse†¦Ã¢â‚¬â„¢ implying that this has not been covered so far. At times the author tends to contradict her own statements.

Economic (OPEC Research Project) Paper Example | Topics and Well Written Essays - 500 words

Economic (OPEC Project) - Research Paper Example This is because oil price is based on US dollar. The change in the value of dollar and how the currency of the importing nation is adjusted with the value of dollar determines the price and hence the demand for oil (Elekdag, 2007) OPEC try to maintain stability in oil supply by decreasing or increasing the amount of oil its member countries produce. They have spare capacity of oil production. OPEC has 80% of the oil reserves in the world. This enables them to supply oil to meet increased demand (Organization of the Petroleum Exporting Countries, 2010). The economic growth in many countries is enhancing the demand for oil. The world is dependent on oil as an energy source because alternative sources of energy are not available and those that are available are expensive. United States leads in oil import. The increasing number of vehicles and increase in population has increased the demand for oil (Elekdag, 2007). The world’s most powerful countries are dependent on OPEC for their oil supply. OPEC has oligopoly in the oil market. They have an impact on industrial society. They have a big role to play in the economic development of nations. Their power is demonstrated by the fact that the economies of the world will come to a standstill if they stop their oil supply. They can use this fact for their political advantage to increase their power and control the powerful economies of the world (Goodlaw & Et. Al., 2003). The Federal government has not been able to change their energy policies because the dependence on oil of these countries has not yet been reduced. Alternative sources of energy are not available. The energy policy is a sensitive issue and thus they could not afford to bring about a major change that could result in difficult situations (Obama Biden, 2010). The Federal policy should be reviewed. Overdependence on oil makes the country vulnerable and threatens national security. Alternative sources of energy like biofuels should be used.

To What Extent was Napoleon Master of Europe Essay Example for Free

To What Extent was Napoleon Master of Europe Essay I govern not as a general, but because the nation believes that I have the civilian qualities necessary to govern, to heal the wounds, to correct the extravagances, to secure the conquests, Napoleon Bonaparte. Was he really such a person a man of strength, determination and complete domination of Europe, or was he an over rated character, over exaggerated by the press and historians. Those are the questions, which I am going to answer in this composition. I acknowledge this question as asking the actual proportion of Napoleons domination over Europe, during his reign of Frances Emperor. He was well-renowned for the major reforms he made to France. During the revolution, Napoleon strongly supported the Jacobins, a debating society, which consisted of a committed group, dedicated to solving the Republican problems. They believed in establishing a strong centralised government and supported in maintaining peace in France while winning the war against his enemies. Napoleon did not change his opinions even when he came to power. He still maintained the practical ideas and logic during and after his reign. When Napoleon came to power, he changed the lives of many in France. He made many reforms, which before the revolution restricted civilians of doing such activities. He first established a centralised government, and worked on the peace and consolidation of France as this was what the people of France were aiming for before the revolution. He wanted stability. We have finished the romance of the Revolution we must now begin its history, only seeking for what is real and practicable in the application of its principles, and not what is speculative and hypothetical. He also declared other philosophical quotes. The Revolution is made fast on the principles on which it began; the Revolution is finished. These statements support the argument that the new regime was a break and the continuality of the past. He decided in order to dominate Europe he would have to permit stability and order in his France itself. He did exactly that. Once he came to power it was Napoleons leadership to combine the old France with the new. Religion was a huge factor in Frances daily troubles. Therefore Napoleon decided to reconcile the differences between the religions. The main reason for such a rivalry between the religions was that, during the revolution, France was de-Christianised. Millions of Catholics were outraged at such a move. In western France, where Catholics were strong in many, formed rebel groups and tried to overthrow the government at that time, and stop the revolution before any other outrageous reforms were made. On the 15 July 1801, Napoleon signed the Concordat, permitting Catholicism, as the main religion is France. They did not hurry to make it an established religion, as Britain had done. In doing so, the Concordat also allowed protestants and Jews to practice their religion and retain their civil rights and freedoms. This settled the argument between the religions and once again, people of different backgrounds were allowed to walk out of their house without getting hard glares or insults flung onto them. Not only did this restore peace in France, but it also made Napoleon very popular among the priest. All were allowed to believe in what they wanted to believe in without the government or politics interfering in their way. After promoted Consul for life by the senates, with increased confidence, Napoleon started making reforms in the way France should be run. In secondary schools, he created the lycee. The environment of these schools would be run with strict military disciplined. The students in these schools learnt everything that was programmed by the government and took the Baccalaureate to enter university. Science and mathematics increased in importance in secondary schools. The school were extremely selective and it was difficult to get in. Napoleons greatest achievement was probably the Napoleons code, which was a Civil law, produced in 1804. Throughout history, these laws have always been a spectacle to read, as it showed the equality Napoleon tried to share among his people. Those of the most complex codes, existing for centuries, had been simplified in this code. The main codes were that the suspected would be guaranteed a trial, there were no special rights among the people, privileges and feudal rights ended, and parents had control over their children. One could call Napoleon a bit sexist to woman. In this code he included that wives were not permitted to sell anything away, and wives could not own their own property without the consent of their husband. This once again showed Napoleon, as not only just a military general, but also a strategist, improving France to its potential. This truly showed his leadership in his own country, but also a person to be feared of, throughout the leaders of Europe, striking fear into countries like Britain, Austria and Germany. The other side of the argument is Napoleons soon domination when becoming king. He seems to be a bit similar to Macbeth, in the way that he is a bit paranoid in others competing for his place: To be thus is nothing, But to be safely thus. Napoleon began to censor newspaper articles concerning the governments actions. From 32 newspapers he reduced the number to 4 in five years. Ironically it seemed contrary to what his leadership was all about when he censored the newspapers. Napoleon having complete control over the publics opinion controlled the newspapers, which remained in France. It was sort of a restriction of liberty and free-say in the world, the individuals opinion on an issue would not be published. Certainly, Napoleon was highly distinguished as the best of the best war generals existed in this world. Was he really a brilliant war general or was he just general picking easy fights against weak opponents? The Siege of Toulon was a battle against the British soldiers who had captured the town. Napoleon was not at his height yet and was only in command of the French army gunnders, bombarding the French. He was quickly promoted for his victory. This shows that Napoleon was not just a good strategist, but also a person ideal for weaponry combat. After being victorious in Egypt, Napoleon got the agreement from the Directory to an expedition in Egypt. It was hoped to threaten the English power and trade in Egypt. It was going to be an easy victory against the weak Egyptians. It was therefore called the Battle of the Pyramids and, then there was a sudden craze for Egyptian fashions. In fact in Egypt, their expedition was going down the other way. Due to the conditions and the inadequate supply of food and water, Napoleons army was getting into sickness and plague. In August 1789 Nelson, the British general defeated the French navy at the Battle of Aboukir Bay. His expedition was so close to failure. Napoleon left his soldiers, and went back to France, in defeat. The most famous battle in history could be said of the Battle of Trafalgar. It all started when the French army refused to leave Holland. The British were afraid that Napoleon would conquer Holland and capture a great trading spot. Napoleon decided to start an invasion with Britain. Britain had the famous, large navy, whereas Napoleon had the large soldiers. Napoleon was the completely controller of this campaign. He built a new port, ordered the navigations for the ships and even wrote a song to go along with it! The Spanish joined in the alliance with France but both countries lost the battle at Trafalgar. In the end this was a failure since Napoleon realised that his navy will never be a strong as the British, so he rescinded the idea to the Directory of declaring war. A lot of money was wasted in the end since, the French civilians had to pay higher taxes, due to the fact that the war was extremely expensive. The battle of Marengo was a victorious battle that Napoleon won against the Austrians. Napoleon withheld his peace and honour. He beat the Austrians, all through strategy. He tricked the Austrians into chasing a small group of French soldiers. While the Austrians chased them, Napoleons army attacked from the rear, creating a huge surprise for the Austrians. During this surprise attack he spread his generals out, so the Austrians could not escape them. Desaix, the Austrians general came in to save the day. There was a certain amount of confusion that actually won the battle, but many historians says that Napoleon came out victorious. The French defeated the Austrians later that year and the Austrians made peace with France that year. During 1802, Napoleon made peace with Britain. The peace made him even more popular when he came back to France, as it had been the first time in 10 years, Europe had been in peace. The peace eventually did not last and practically the whole of Europe formed another Coalition in 1805. Through a series of battles, Napoleon beat the whole coalition beating Britain, Russia, and Austria at the same time. A few battles against the Austrian armies were at Ulm and Austerlitz, which as I will not elaborate on these battles, proved to be a great victory. Soon Napoleon began controlling mostly of entire Europe. By ruling smaller villages, they provided him food, money and resources in return for protection under his reign. There was too much land that he spread it all among his brothers. This truly also depicts of his domination in Europe, to be able to share land among four brothers. The Bonapartes reformed Europe to a kind of France itself. They followed French ways to rule and organise a country. Obviously there were some disadvantages with their rule. The conquered country had to supply troops to the French. The German states contributed 560 million francs. People around Europe began hating the French. Their domination was proven to control Europe and, they were beginning to become too powerful. All of the powerful countries were beginning to fear the French so much since they were growing in such size. Many painters, especially Spanish, depicted the French soldiers as being cruel and ruthless. This just displays how much Napoleon had dominated Europe that people were beginning to fear his mighty presence, and were jealous of his victories. The continental system was a order forbidding states under his control to trade with Britain. He wanted to make Britain yield to his power since he quoted: Britain is a nation of shopkeepers Bonaparte though that Britain could not survive with trade. The continental system was simply a failure. Bonaparte was greedy and wanted Spain under his liege. They were friends with the British and he really wanted to stop trading. Portugal turned against the invasion of the French and fought for several years using the Guerrilla tactic. The Peninsular War it was called where failure was inevitable. The Spanish people did not welcome the Frenchs intrusion and wanted them out. They ended up leaving Spain, damaged by the attacks. Russia left the system as it was loosing too much money. Napoleon wanted to force Tsar, Russian Emporer to go along with this system, since Russia were big traders, so Bonaparte force a war upon the Russians. The problem with Napoleon, which led him to failure was that he was overly ambitious and egotistical. As time went on, and he became victorious, he became too confident in himself as a leader. He did not know when to stop his domination spree and once he kept on winning, he wanted to achieve more, and if it werent for his failure in the Russian campaign, he would have been spurred onto greater heights, probably next going after Asia or so. Right before the war had started Napoleon boasted that the war against Russia would not take until winter to complete. In fact he was wrong, very, very wrong. He entered Russia presuming that Russia was like any other country he beat. He presumed that they will leave food, resources on the lands for them to use. He thought that the winter will come early and affects his armies progress. They were fighting two wars at that time. Four problems severely affected his army. Napoleon lost 400,000 men in two months. In the end, as he was forced to leave France due to his failure of the Russian campaign, Napoleon fled to Elba. He came back to France for his combat. The British and Prussian forces were collaborating further to erase Frances domination in Europe and they needed his leadership to guide them through the war against Europe. Europe was coming in for the kill. In addition to this Frances economy was collapsing. They needed Napoleon back. He was greeted with much respect when he re-entered France to regain his title as Emperor. He stood in a crowd of thousands, tens of thousands to proclaim to the: If anyone wishes to kill me, they can do so now. Instead, the confluence of people stood on their feet and chanted Long live the Emperor, long live the Emperor, several times. He was back to work. Napoleon concluded the only way to stop the war against Europe, was to stop the troops from Britain and Prussia from coming into France. He decided that he needed to attack them before they entered France and it was too late. The Duke of Wellington was his enemy. He was renowned for having the best defences in Europe alone. Describes as having nerves of steel, the Duke brought 68,000 men. Another 52.300 were expected to come from the Prussians army. The Prussians general was Blà ¯Ã‚ ¿Ã‚ ½cher. Napoleons chances were slim. He only had 72,000 men. Before he entered the battle he quoted I thought fortune was leaving me, already displaying his distrust of his luck and the outcome of this battle. The night before the battle, it rained. The Duke of Wellington positioned his men on the bridge. It was Napoleons time to attack. Risking everything, he ordered all of his troops to attack through one frontal attack. The British formed squares and waited for the French army to come. Napoleon was living in a dream world. He ordered his cavalry to attack from the British soldiers. It was a massacre. With 74 guns in the front line, the British just gave the French a barrage of fire, on and on and on. Napoleon did not stand a chance. His cavalry were destroyed. The English soldiers were fairly battered up, and the Prussian troops just came in to time to settle the score. Napoleon sent in the National Guard the most feared of his troops. Again and again he soldiers were shot down with the arms of the alliance forces. In less than 12 hours Napoleon was defeated at the battle of Waterloo. On June 22nd 1815, 4 days after the battle. Napoleon begged for mercy from the triumphant English, wishing to reside in a country house in Britain. The British just answered St Helena. St Helena was an island situated in the middle of nowhere. It was an island 10 miles far, 6 miles wide. He was a prisoner in this island with 2 ships and 2000 soldiers guarding it. He was assigned a wooden bungalow, with no communications outside this island. He got fairly depressed on this island without anyone to speak to. To die is not a problem, but to be defeated, it is like to die everyday. Bonaparte decided that his last campaign in life will be one devoted to the use of language. He wrote articles, read all the books he could find, and expressed his downfalls and his glistening heights. Napoleon decided to leave a legacy behind for the world in the future, present and past upon. As you can see above, I conclude that after all Napoleon was a great leader, but with the egotistical and over-confidence, he never eventually was the Master of Europe for a long period of time. He won a lot and lost a lot in a few years, which in my consideration, he was the master of Europe throughout his lifespan of domination. Although one can see from what I have said and described above, Napoleon lived a life to be admired by, brought France together and increased Frances land and domination. Quoting My business is to succeed, and Im good at it. I create my Iliad by my actions, create it day by day, Napoleon will always be considerate throughout future as a fierce master of Europe, even through a limited amount of time, he will be a person to be forever admired by historians and people alike.